Compiling the balance sheet of natural resources assets is an important measure to strictly stick to the bottom line of resources security and rationally utilize natural resources.In 2021,China started to pilot the compilation of the balance sheet of natural resources owned by the whole people.In the pilot preparation work,we are faced with some difficulties and problems,including the unsound report preparation system and working mechanism,the imperfect data collection and accounting methods,and the filling platform to be optimized.In order to solve these problems,the corresponding constructive suggestions are put forward,including improving the organizational system and clarifying the reporting responsibilities;optimizing the report frame and standardizing the accounting method;improving the system function,improving the quality of reporting;exploring regional characteristics and promoting value utilization.
关键词
自然资源资产/自然资源核算/试点编制
Key words
natural resource assets/accounting natural resources/compilation of pilot projects
维普
万方数据